Writ enforcement of appellate GST registration order secures compliance and consequential benefits for the intervening period.

A writ can be used to compel implementation of an appellate order granting GST registration where the tax authority's remaining task is merely ministerial. After the appellate authority set aside the rejection of registration and directed activation of the process, the authority could not decline compliance on the ground of technical difficulty. The writ was therefore granted to secure effect to the appellate decision and to ensure consequential benefits for the intervening period are extended in accordance with law.

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Issues: Whether a writ could be issued directing the tax authority to give effect to the appellate order allowing GST registration and to extend consequential benefits for the intervening period.

Analysis: The registration application had been rejected for alleged discrepancies, but the appellate authority set aside that rejection and directed activation of the registration process. Once the appellate order was in favour of the applicant, the remaining duty was ministerial and the authority could not withhold implementation on the ground of technical difficulty. The writ jurisdiction was invoked only to secure compliance with the appellate decision and the consequential benefits flowing from it.

Conclusion: The writ relief was granted and the respondent was directed to implement the appellate order forthwith and to extend consequential benefits in accordance with law.

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